Decision
Revenue v. Guerrero
G.R. No. L-19086 · 1967-01-31 · CONCEPCION, C.J. · LawPhil
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. ANTONIO G. GUERRERO, and the COURT OF TAX APPEALS, respondents. G.R. No. L-19089 January 31, 1967 ANTONIO G. GUERRERO, petitioner, vs. THE COMMISSIONER OF INTERNAL REVENUE, respondent. L-19074. Office of the Solicitor General Arturo A. Alafriz,…
CONCEPCION, J.:
These are two (2) appeals from the same decision of the Court of Tax Appeals. One (L-19074) was taken by the Commissioner of Internal Revenue, and the other (L-19089) by Antonio G. Guerrero. The dispositive part of said decision reads: In line with the foregoing opinion, the decision appealed from is hereby modified.
Petitioner (Antonio G. Guerrero) is ordered to pay the sum of P3,775.66 within thirty days from the date this decision becomes final. No pronouncement as to costs. (Emphasis ours.) Said Antonio G. Guerrero was, during the years 1949 and 1950, a dealer in logs, which he used to sell to the Aparri Lumber Company, hereinafter referred to as the company.
On April 2, 1954, the then Collector of Internal Revenue made an assessment and demand requiring Guerrero to pay the sum of P4,014.91, representing fixed and percentage taxes and forest charges, as well as surcharges and penalties, in connection with his aforementioned business transactions with the company. Upon Guerrero's request, the matter was submitted to the Conference Staff of the Bureau of Internal Revenue, which, in due course, thereafter, or on January 11, 1956, recommended that the assessment be increased to P5,139.17, computed as follows: C-14 producer's fixed tax for 1949 and 1950 . .
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. . P 20.00 5% sales tax on P18,760.20 (P14,377.92 & P4,382.28) .
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. 938.01 25% surcharge . .
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234.50 Total for fixed and sales taxes and surcharges . . .
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. . P1,192.51 Vol.
of timber, July 4, 1949 to May 21, 1950 (41,880 & 13,892) . . .
55,772 Bd. ft Add: 40% for squaring . .
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22,309 " " Total volume to be assessed .
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. 78,081 " "
or . . .
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. 184.15 cu. m.
Regular forest charges on 184.15 cu. m. at P3.50 .
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P 644.53 300% surcharge for cutting without license . . .
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. 1,933.59 50% (x) surcharge for transporting without invoice . .
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. . 322.26 50% surcharge for discharging without permit .
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. 322.26 50% surcharge for late payment . .
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322.26 Forest charges & surcharges . . .
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. . P3,544.90 Regular forest charges on 13.94 cu.
m. at P3.50 . .
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. 48.79 300% surcharge for cutting without license . .
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146.37 25% surcharge for transporting without invoice . . .
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. 12.20 25% surcharge for discharging without permit . .
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12.20 25% surcharge for late payment . . .
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. . 12.20 Forest charges & surcharges .
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. . P231.76 TOTAL AMOUNT DUE .
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